(1) Each ministry, secretariat, constitutional body, head of department shall have an internal control system according to the nature of their work in order to carry out the tasks carried out by themselves and their subordinate bodies in a frugal, efficient and effective manner, to make the financial reporting system reliable and to carry out the work in accordance with the prevailing law. It should be prepared and implemented within one year of the commencement of this rule.
(2) When preparing the internal control system according to sub-rule (1), arrangements should be made for the necessary things in accordance with the nature of the organizational work and it should also include matters such as control environment, identification of risk areas, sharing of information, monitoring and evaluation.
(3) In order to monitor the internal control system according to sub-rules (1) and (2), the relevant ministries, secretariats, constitutional bodies and heads of departments should make arrangements to appoint responsible officers for monitoring.
(4) The body mentioned in sub-rule (1) shall be responsible for correcting the errors observed in the monitoring conducted according to sub-rule (3) and strengthening the internal control system.
(5) The taluk office shall supervise and monitor whether the subordinate offices are effectively complying with the prescribed tasks in accordance with this regulation, whether they are complying with financial discipline and instructions.
(6) Supervision and monitoring as per sub-rule (5) shall be done at least twice a year. The taluk office has to give instructions to the subordinate office for the improvement of the condition observed on the basis of monitoring and supervision and it will be the duty of the subordinate office to follow such instructions.